THE EFFECTS OF CEO NARCISSISM AND LEVERAGE ON TAX AVOIDANCE
Sari
Leverage (X2) berpengaruh positif dan signifikan terhadap Tax avoidance, hal ini dikarenakan sehingga besarnya leverage perusahaaan akan bersampak pada besarnya beban bunga yang ahrus dibayar oleh perusahaan, dimana beban bunga dapat diakui sebagai beban (deductibel expense) sehingga biaya bunga atas utang tersebut dapat mengurangi jumlah utang pajak yang harus dibayarkan kenegara.
Keyword : CEO narcissism, Leverage, tax avoidance
Teks Lengkap:
Download PDFReferensi
Annisa, A.N dan Lulus Kurniasih. (2012). Pengaruh Corporate Governance terhadap Tax Avoidance. Jurnal Akuntansi dan Auditing Vol. 8, hal 95-189
Ariawan, I.M dan Setiawan. (2017). Pengaruh dewan Komisaris Independen, Kepemilikan Institusional, Profitabilitas dan Leverage terhadap tax Avoidance. Jurnal Akuntansi Universitas Udayana Vol.18.3. Maret (2017): 1831-1859
Aryanandihini, P.W dan Ramantha, I.W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana Vol.22.3. Maret (2018): 2088-2116 DOI: https://doi.org/10.24843/EJA.2018.v22.i03.p17
Bovi, Maurizio. (2005). Book Tax-Gap, An Income Horse Race. Working Paper No. 61
Carolyn C. Morf and Frederick Rhodewalt (2001). Unraveling the Paradoxes of Narcissism: A Dynamic Self-Regulatory Processing Model. Psychological Inquiry, 12(4), 177–196. doi:10.2307/1449470
Coleman, S. R., Pincus, A. L., & Smyth, J. M. (2019). Narcissism and stress-reactivity: A biobehavioural health perspective. Health Psychology Review, 13, 35–72. doi:10.1080/17437 199.2018.1547118
Dyreng, Scott D.; Hanlon, Michelle; Maydew, Edward L. (2010). The Effects of Executives on Corporate Tax Avoidance. The Accounting Review, 85(4), 1163–1189. doi:10.2308/accr.2010.85.4.11630
Fatfouta, R. (2018). Facets of narcissism and leadership: A tale of Dr. Jekyll and Mr. Hyde? Human Resource Management Review.
Joel H. Amernic; Russell J. Craig (2010). Accounting as a Facilitator of Extreme Narcissism. , 96(1), 79–93. doi:10.1007/s10551-010-0450-
Morf, Carolyn C.; Rhodewalt, Frederick (2001). Unraveling the Paradoxes of Narcissism: A Dynamic Self-Regulatory Processing Model. Psychological Inquiry, 12(4), 177–196. doi:10.1207/s15327965pli1204_1
Kernis, M. H., & Sun, C.-R. (1994). Narcissism and reactions to interpersonal feedback. Journal of Research in Personality, 28, 4–13. doi:10.1006/jrpe.1994.1002
Krizan, Zlatan; Herlache, Anne D. (2017). The Narcissism Spectrum Model. Personality and Social Psychology Review, (), 108886831668501–. doi:10.1177/1088868316685018
O’Reilly, C. A., Doerr, B., & Chatman, J. A. (2018). “See You in Court”: How CEO narcissism increases firms’ vulnerability to lawsuits. The Leadership Quarterly, 29(3), 365-378
Praditasari, A., & Setiawan, P. E. (2017). Pengaruh Good Corporate Governance, Ukuran Perusahaan, Leverage dan Profitabilitas Pada Tax Avoidance. E-Jurnal Akuntansi, 19(2), 1229-1258.
Robbins Stephen P, Timothy Judge. 2012. Organizational Behavior 15 Edition. McGraw-Hill, Irwin
DOI: https://doi.org/10.37531/mirai.v5i1.719
Refbacks
- Saat ini tidak ada refbacks.